Persons entitled to continue the business and intending to continue the business of a deceased licence holder's office must file a request to this end.

The Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) must approve office continuity if the relevant requirements are met. It must inform the requesting party of its approval or prohibition of office continuity by issuing an official decision.

Persons entiteled and intending to continue the business must appoint a substitute or file a request to be appointed the Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) without delay, at the latest four weeks after the day of death.

Austrian Chamber of Tax Advisors and Public Accountants ( → KSW) ^{German text}

• Proof of identity of the person entiteled and intending to continue the business
• all documents proofing the right to continue the business
• written agreement with the appointed substitute about the continuation of the business
• a pecuniary damage liability insurance
  

Sections 119 and 120 paragraph 5 of the Wirtschaftstreuhandberufsgesetz (WTBG)

I have noted that the data provided by me, as well as any data received by the administration over the course of the preliminary investigation, will be automatically processed as per article 6, para. 1 lit. c and e of the General Data Protection Regulation in accordance with the underlying material laws of the legal process. Furthermore, I am aware that this is for the purpose of executing the legal procedure initiated by me, the granting of regulatory approval and also for the purpose of review. I have read the general information regarding: 

• the right to access, rectification, erasure, restriction of processing, withdrawal and objection, as well as on data portability
• the right to lodge a complaint with the Austrian data protection authority
• the responsibilities of the process controller and the data protection officer as per https://datenschutz.stmk.gv.at.

Federal Ministry of Labour and Economy

12 January 2024